Research On Social Responsibility Information Disclosure Of Internet Companies

The problem about corporate lack of social responsibility has occurred frequently all over the world in recent years.The booming of China's Internet economic also brings more and more problems on corporate social responsibility.The lack of CSR causes a lot of bad effect to people's life and the normal social order.Government,media,investors,researchers,consumers and other stakeholders began to realize the importance of Internet industry CSR.The disclosure of social responsibility information is of great significance to the regulation of market order.It can also enhance the awareness of corporate social responsibility.In this paper,taking the case of Baidu as an example,the author makes a study on the information disclosure of Internet industry CSR.Firstly,through literature analysis the author defines the connotation and extension of the concept of corporate social responsibility.Through stakeholder theory and legitimacy theory,the author analyzes the relation between enterprise and its external environment,the motivation of CSR performance and disclosure.Then the article describes the value effect of corporate social responsibility,including the creation of micro financial value and macro social value,and analyzes the impact of the disclosure of social responsibility information on corporate financial value.In the next third chapter,the author analyzes requirements and practice of corporate social responsibility in the world,and concludes the problems of CSR disclosure in china.The fourth chapter begins with case analysis.Firstly,it analyzes the current situation of the Internet industry,the disclosure and supervision of Internet industry CSR,and the CSR micro influence mechanism on corporate value.Then,the author analyzes Baidu CSR disclosure on content,form,degree and micro value effect,then takes Google as a comparative company,evaluates the two company's CSR disclosure efficiency and the reason of the efficiency differences.The autor makes a suggestion for Baidu to improve its CSR disclosure.Based on the analysis above,the author concluded: the efficiency of corporate social responsibility performance and disclosure can be improved through external efforts and internal efforts.On one hand,the Internet industry companies can combine their own technological advantages with CSR management to make CSR performance and disclosure more efficient and more intelligent,producing economic and social value.On the other hand,the government should strengthen the legislation and regulation,formulate the corresponding disclosure system,and create a good external environment for enterprises to better promote the performance and disclosure of social responsibility.In the end,this paper puts forward the construction measures of China's Internet industry CSR information disclosure system.At macro level,it is about measures of adding mandatory CSR disclosure,strengthen policy guidance and evaluation by third party.In terms of specific measures,it is about the content,object and form of information disclosure.This can make the Internet industry social responsibility information disclosure more standardized,more targeted.It can be combined with the industry competitive advantage,making the Internet realizing the importance of CSR.It can also make China Internet industry more healthy and orderly,creating greater value for society...